Minnesota Sales Tax — Key Facts for 2026
Minnesota’s 6.875% general rate applies to taxable tangible goods and many services, but the state pairs it with unusually generous exemptions for clothing and most grocery staples. Local sales taxes fund transit, transportation, and city projects, which is why Hennepin and Ramsey counties differ. Remote sellers meeting economic nexus must collect the delivery address rate, so a shipment to Bloomington may not match Duluth.
The Clothing Exemption
Everyday apparel and footwear for human use are generally exempt, which makes Minnesota a standout for back-to-school and wardrobe spending. Taxable exceptions include protective equipment not suitable for street wear, costumes, sports uniforms, and certain fur articles above statutory thresholds. Accessories, jewelry, and handbags are usually taxable — read the Department of Revenue fact sheets when merchandising mixed baskets.
Twin Cities — Minneapolis and St. Paul Compared
Minneapolis frequently lands near 7.875% while St. Paul’s combined stack pushes toward 8.375% because Ramsey County’s local options exceed Hennepin’s. Suburbs such as Brooklyn Park, Plymouth, and Maple Grove can sit a half-point lower. Mall of America in Bloomington draws interstate shoppers; confirm whether a special local tax district applies to a given store pad.
Minnesota Sales Tax for Businesses
Registered retailers file based on assigned frequency (monthly, quarterly, or annual). Marketplace facilitators may collect on behalf of third-party sellers. Construction contractors, digital goods, and SaaS have nuanced rules — this page focuses on consumer estimates, not industry-specific exemptions.
When the calculator shows tax on clothing
If you are testing a rate for taxable goods, the math is correct even though most clothing is exempt — simply remember that many MN clothing purchases should be modeled at 0% tax on the apparel lines. Use the tool for electronics, furniture, prepared food, and taxable services where the full combined rate applies.